MICHAEL A. LAING is a partner in the Tax, Probate and Estate Planning Department of Taft Stettinius & Hollister LLP. He received his undergraduate degree from Auburn University, LL.M. in taxation from the University of Florida and law degree from the University of Alabama. Mr. Laing has been an active member of the American Bar Association where he is the Section 457 subcommittee chairman of the Employee Benefits Committee of the ABA's Tax Section. In addition to his ABA activities, he is a Fellow of the American College of Employee Benefits Counsel, a Trustee of the Southern Federal Tax Institute, Inc., as well as alternate member of the Legal & Legislative Committee of the Profit Sharing/401 (k) Council of America.

Mr. Laing is "top ranked" in the 2011 edition of Chambers USA, the world-famous guides to the legal profession and international publisher of legal directories. He was also selected by his peers to be included in The Best Lawyers in America and previously was selected as a Leading Florida Attorney. For the past ten years, Mr. Laing has been an elected member to the American Law Institute.